Opinion

Insights and opinions on business and finance and the changing world we live in

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  1. The fastest way to destroy an audit’s value

    Doubts about auditors’ independence can ruin audits. That’s why NZ’s Office of the Auditor-General is setting a higher bar...

  2. Audit’s great expectation gap

    What the general public thinks auditors do is very different from the actual scope of the role. How can that be fixed?...

  3. Bridging the audit expectation gap

    Managing perceived threats to auditor independence is vital for keeping public trust in the sector, and so is audit quality...

  4. Accounting’s future climate

    Root cause analysis, climate-related risk reporting and an economic tilt to Asia are changing accounting...

  5. How audit reviews improve comfort levels

    Public trust in financial services is in the spotlight around the world. Audit is not immune from this scrutiny...

  6. Why CAs must help rebuild trust

    As chartered accountants, winning our clients’ trust is central to the success of our work and to the reputation of our profession...

  7. Michael Coleman FCA on the value of audit

    Why financial statement audits remain valuable for businesses and investors...